IRS Updates Publication 5258

The IRS has updated Publication 5258. Publication 5258 is the ACA Information Returns Submission Composition and Reference Guide and is used to electronically file Forms 1094 B and C, and Form 1095 B and C with the IRS.

Tables 5-4, 5-8, and 5-10 were updated to remove a statement that said “UserID is not required for UI submissions.” Section 5.3.1.1 was updated to include a missing “Al” for Algorithm, and Section 5.3.1.1 and 5.3.1.4 updated canonicalization method algorithms and the ACA Security Header User ID.

To view the updated Publication 5258, please click here.

About the Author

Adam Rivera is a member of the Regulatory Analysis Team's Direct Tax division at Sovos. His main areas of focus are Federal and State Tax Withholding and Affordable Care Act (ACA) Reporting. Prior to Sovos, Adam worked as a legislative aide in the Florida House of Representatives. He also has experience in securities law, focusing on securities litigation and researching emerging crowdfunding methods of raising capital. Adam is a member of both the Massachusetts and Florida Bars. He earned his B.A. from the University of Florida and his J.D. from the University of Miami.

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